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本文认为 ,我国股份公司财务管理存在管理水平低下 ,管理意识滞后、资金利用效果差的现状 ,其形成原因是财务人员思想陈旧、业务素质不高、责任心不强等。加强以资金管理为中心的财务管理 ,股份公司应采取的措施有 :( 1 )加强采、销、存各环节的管理 ,节支降耗 ;( 2 )强化资金管理 ,提高资金使用效率 ;( 3)建立健全规章制度 ,规范企业管理行为。
This paper argues that the existence of low level of management, lagging management awareness and poor capital utilization result in the financial management of the joint-stock companies in China. The reasons for this lie in the obsolescence of the finance staff, the low quality of business, and the low sense of responsibility. To strengthen the financial management centering on fund management, the measures to be taken by the joint-stock company are: (1) to strengthen the management of mining, sales and storage, and to reduce costs and expenditures; (2) to strengthen capital management and improve the efficiency of capital utilization; 3) Establish and improve rules and regulations, standardize business management practices.